Jai shri Hari Jankalyan, Bhind V. C.I.T., Gwalior

ITA 50/AGR/2013

• Counselvise Citation: 5020314 RSA 2013
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-10-2013
• Assessment Year: misc
• Appeal Filed On: 12-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIRUDH KUMAR
• Keywords: Opportunity of being heard
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO. 50 & 51/AGRA/2013 JAI SHRI HARI JANKALYAN AVAM VS. COMMISSIONER OF SHIKSHA PRASAR SAMITI, INCOME-TAX, GWALIOR. H.NO. 1, BLOCK-A, SHASTRI NAGAR, BHIND (M.P.) (PAN : AAAAJ 8257 B) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI ANIRUDH KUMAR, CIT/DR DATE OF HEARING : 28.10.2013 DATE OF PRONOUNCEMENT OF ORDER : 31.10.2013 ORDER PER BHAVNESH SAINI, J.M.: BOTH THE APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST THE ORDER OF LD. CIT, GWALIOR REJECTING THE APPLICATIONS U/S. 12AA AND 80 G(5)(VI) OF THE IT ACT. 2. BRIEFLY, THE FACTS OF THE CASE ARE THAT THE ASSE SSEE FILED APPLICATIONS FOR GRANT OF REGISTRATION U/S. 12AA AND APPROVAL U/S. 80G OF THE IT ACT, WHICH WERE TAKEN FOR VERIFICATION AND INSPECTOR WAS DEPUTED TO VERIF Y WHETHER ANY CHARITABLE ACTIVITY ITA NOS.50 & 51/AGRA/2013 2 HAS BEEN CARRIED OUT BY THE ASSESSEE. NO BOOKS OF A CCOUNT AND RELEVANT MATERIAL WERE PRODUCED BEFORE THE INSPECTOR FOR VERIFICATION . NO DOCUMENTARY EVIDENCE WAS PRODUCED BEFORE HIM. THEREFORE, INSPECTOR DID NOT R ECOMMEND FOR GRANT OF REGISTRATION U/S. 12AA AND APPROVAL U/S. 80G OF THE IT ACT. WHEN OPPORTUNITY OF BEING HEARD WAS GIVEN TO THE ASSESSEE, THE ASSESSEE DID NOT PRODUCE THE BOOKS OF ACCOUNT AND RELEVANT EVIDENCES BEFORE THE LD. CIT A S WELL. IN THE ABSENCE OF ANY MATERIAL BEFORE THE LD. CIT, THE ASSESSEE FAILED TO PROVE THE CONDITIONS OF ABOVE SECTIONS AND ACCORDINGLY, BOTH THE APPLICATIONS OF THE ASSESSEE WERE REJECTED. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE. IT, THEREFORE, APPEARS THAT THE ASSESSEE HAS NO EVIDENC E OR MATERIAL TO CONTRADICT THE FINDING OF FACT RECORDED BY THE LD. CIT. THE LD. DR CONTENDED THAT IT APPEARS THAT THE ASSESSEE DELIBERATELY DID NOT PRODUCE ANY EVIDE NCE OR MATERIAL BEFORE THE LD. CIT AS WELL AS BEFORE THE TRIBUNAL, WOULD SHOW THAT THE ASSESSEE IS ONLY A PAPER ENTITY AND AS SUCH REQUIRES NO REGISTRATION/APPROVA L UNDER THE AFORESAID SECTIONS. WE ACCEPT THE SUBMISSIONS OF THE LD. DR BECAUSE THE ASSESSEE HAS BEEN CONSISTENTLY FAILING TO COMPLY WITH THE STATUTORY N OTICES AND DID NOT PRODUCE ITA NOS.50 & 51/AGRA/2013 3 ANYTHING IN SUPPORT OF THE GROUNDS OF APPEAL. WE, A CCORDINGLY, DO NOT FIND ANY INFIRMITY IN THE ORDER OF THE LD. CIT(A). 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRAMOD KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY